ALTERNATIVE PARTS: what changed
ALTERNATIVE PARTS
Largest movements
- Stocks and contracts +€97,056
up €97,056 (+50.8%), from €191,170 to €288,227
- Receivables within one year +€80,523
up €80,523 (+157%), from €51,405 to €131,928
of which Trade receivables: +€71,032
- Tangible fixed assets -€21,861
down €21,861 (-37.8%), from €57,904 to €36,043
of which Furniture and vehicles: -€15,982
- Cash +€7,184
up €7,184 (+23.7%), from €30,313 to €37,497
mainly Trade debts (+€193,426) and Depreciation (+€21,861)
- Trade debts +€193,426
up €193,426 (+85.9%), from €225,073 to €418,499
- Profit (loss) carried forward -€13,221
down €13,221 (-37.1%), from €35,603 to €22,383
- Debts after one year -€8,669
down €8,669 (-46.1%), from €18,806 to €10,138
- Other debts -€7,697
down €7,697 (-49.1%), from €15,685 to €7,988
- Gross operating margin -€10,816
down €10,816 (-44.3%), from €24,440 to €13,625
- Depreciation +€6,418
up €6,418 (+41.6%), from €15,443 to €21,861
- Taxes -€1,887
no longer reported in 2025 (was €1,887)
- Financial charges +€658
up €658 (+20.8%), from €3,156 to €3,814
- Financial income -€633
no longer reported in 2025 (was €633)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €332,900 | €496,423 | +€163,523 | +49.1% |
| Fixed assets | 21/28 | €57,904 | €36,212 | -€21,692 | -37.5% |
| Tangible fixed assets | 22/27 | €57,904 | €36,043 | -€21,861 | -37.8% |
| Plant, machinery and equipment | 23 | €14,475 | €8,596 | -€5,879 | -40.6% |
| Furniture and vehicles | 24 | €43,429 | €27,446 | -€15,982 | -36.8% |
| Financial fixed assets | 28 | - | €169 | +€169 | |
| Current assets | 29/58 | €274,997 | €460,212 | +€185,215 | +67.4% |
| Stocks and contracts in progress | 3 | €191,170 | €288,227 | +€97,056 | +50.8% |
| Stocks | 30/36 | €191,170 | €288,227 | +€97,056 | +50.8% |
| Amounts receivable within one year | 40/41 | €51,405 | €131,928 | +€80,523 | +157% |
| Trade receivables | 40 | €51,227 | €122,259 | +€71,032 | +139% |
| Other amounts receivable | 41 | €178 | €9,669 | +€9,491 | +5,343% |
| Cash at bank and in hand | 54/58 | €30,313 | €37,497 | +€7,184 | +23.7% |
| Deferred charges and accrued income | 490/1 | €2,109 | €2,560 | +€451 | +21.4% |
| Total equity and liabilities | 10/49 | €332,900 | €496,423 | +€163,523 | +49.1% |
| Equity | 10/15 | €50,603 | €37,383 | -€13,221 | -26.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,603 | €22,383 | -€13,221 | -37.1% |
| Amounts payable | 17/49 | €282,297 | €459,041 | +€176,744 | +62.6% |
| Amounts payable after more than one year | 17 | €18,806 | €10,138 | -€8,669 | -46.1% |
| Financial debts | 170/4 | €18,806 | €10,138 | -€8,669 | -46.1% |
| Amounts payable within one year | 42/48 | €263,491 | €448,903 | +€185,412 | +70.4% |
| Current portion of amounts payable after more than one year | 42 | €8,345 | €8,669 | +€324 | +3.9% |
| Trade debts | 44 | €225,073 | €418,499 | +€193,426 | +85.9% |
| Suppliers | 440/4 | €225,073 | €418,499 | +€193,426 | +85.9% |
| Advances received on contracts in progress | 46 | €10,000 | €11,247 | +€1,247 | +12.5% |
| Taxes, remuneration and social security | 45 | €4,387 | €2,500 | -€1,887 | -43.0% |
| Taxes | 450/3 | €1,887 | - | -€1,887 | |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €15,685 | €7,988 | -€7,697 | -49.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,443 | €21,861 | +€6,418 | +41.6% |
| Other operating charges | 640/8 | €1,377 | €1,171 | -€206 | -15.0% |
| Non-recurring operating charges | 66A | €2,235 | - | -€2,235 | |
| Gross operating margin | 9900 | €24,440 | €13,625 | -€10,816 | -44.3% |
| Operating profit (loss) | 9901 | €5,386 | -€9,407 | -€14,793 | |
| Financial income | 75/76B | €633 | - | -€633 | |
| Recurring financial income | 75 | €633 | - | -€633 | |
| Financial charges | 65/66B | €3,156 | €3,814 | +€658 | +20.8% |
| Recurring financial charges | 65 | €3,156 | €3,814 | +€658 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | €2,863 | -€13,221 | -€16,084 | |
| Income taxes | 67/77 | €1,887 | - | -€1,887 | |
| Profit (loss) for the period | 9904 | €976 | -€13,221 | -€14,197 | |
| Profit (loss) for the period to be appropriated | 9905 | €976 | -€13,221 | -€14,197 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.